The tariff classification of earrings from China.

N244833 August 27, 2013 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Shawn Glover UPS Trade Management Services, Inc. 2031 S. Centennial Avenue Aiken, SC 29803 RE: The tariff classification of earrings from China. Dear Mrs. Glover: In your letter dated August 2, 2013, on behalf of Avon Products, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Item number PP5062924 is identified as the “Passion Earrings.” Each earring consists of a base metal, brass fishhook; a base metal, zinc casting; a large size, tetragon shaped imitation gemstone made of plastic, and thirteen raised, small, faceted glass imitation gemstones. The fishhook is attached to the casting set with a tetragon shaped imitation gemstone, of which, the casting is further ornamented by thirteen diamond-like gemstones set symmetrically at the bottom point of the earring. All of the metal jewelry findings are plated in hematite. Company provided information pertaining to the material breakdown spreadsheet indicates that the weight of the base metal casting is considerably more than the weight of the plastic imitation gemstone, that the plating costs are over 100% of the cost of the casting, and that the cost of the plastic imitation gemstone is appreciable in relation to the cost of the metal casting. Physical examination of the sample indicates that the casting is neither ordinary nor common; the upper view of the casting has a plated hematite braided appearance and the bottom view of the casting has thirteen plated hematite bezels accenting the thirteen set faceted glass imitation gemstones. In the United States Court of International Trade, The Home Depot, U.S.A., Inc., v. the United States, Slip Op. 06-49, Court No. 00-00061, dated April 7, 2006, the Court considered all factors in evidence to determine essential character and that these factors were to be reviewed as a whole. See Slip Op. 06-49, for a listing of factors reviewed. Consistent with The Home Depot case, we will consider all facts as presented, assign weight to those facts, and if possible decide which of the constituent materials or components impart the essential character to the item referenced above. The Passion Earrings are composed of different components (base metal, plastic, and glass), and are considered composite goods. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. We recognize that the weight of the base metal casting is more than the weight of the plastic imitation gemstone, and that the plating not only adds value to the cost of the base metal casting, but also ornaments the casting, particularly the visual surface areas. Yet the large size, tetragon shaped, plastic, imitation gemstone has comparable value to the casting and spans across one’s visual plain, making the earrings alluringly appealing. Further, since the plated casting is only visible around the perimeter of the plastic imitation gemstone, the worth of the casting as a whole to the overall character of the earrings is diminished. Accordingly, the essential character of the earrings is imparted by the plastic imitation gemstone. The applicable subheading for the Passion Earrings will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Neil H. Levy at (646) 733-3036. Sincerely, Myles Harmon Acting Director National Commodity Specialist Division